Followup Process for External Audits in the Office of Special Education and Rehabilitative Services

We found that the Office of Special Education and Rehabilitative Services (OSERS) audit follow-up process was not always effective. Specifically, we found that although OSERS adequately maintained documentation of audit follow-up activities for the audits included in our review, it did not close audits timely. From October 1, 2008, through September 30, 2013, OSERS closed 14 external OIG audits; 11 (79 percent) were closed more than 2 years after resolution, and 2 (14 percent) were closed more than 5 years after resolution. The total of the monetary recommendations associated with the 14 audits was more than $356 million.